RAJALAKSHMI SRINIVASAN CHARTIABLE TRUST,CHENNAI vs. ASSESSING OFFICE NON CORPORATE WARD-8 (1), CHENNAI

We have heard the parties, perused the record. The ld.counsel for the appellant has taken us through paras 4 & 5 of the impugned order which refers to two emails, which according to the CIT(Exemption) have not been responded by the appellant. The 2 ld.counsel has pointed out at pages 12 & 13 of the paper-book in which the e-mail address on which these notices were sent reads as ‘arvindthyagarajan@spinfotegh.com’. The ld.counsel has pointed out that the correct e-mail address reads as ‘arvindthyagarajan@spincotech.com’. The ld.CIT-DR has also fairly conceded that there appears to be an inadvertent error in mentioning the e-mail address. Thus, it cannot be said that there was proper service of notice.

In that view of the matter, we find that the application needs to be restored to the file of the CIT(Exemption) for disposal according to law. The appeal therefore succeeds. The impugned order is hereby set aside and the application u/s.12AB of the Act is restored back to the file of the CIT(Exemption) for disposal according to law.

In the result, the appeal filed by the assessee is allowed for statistical purposes.